Apple RSU Taxes in New York (2026)

2026 Apple Compensation Benchmarks in New York

Below is the 2026 tax withholding and April shortfall breakdown across sample Apple engineering levels for a Single filer in New York (at a reference share price of $235/share via E*TRADE by Morgan Stanley):

New York Supplemental Tax Regulations for Apple RSUs

New York State Department of Taxation and Finance prescribes an 11.70% statutory supplemental withholding rate (plus up to 4.25% for New York City residents if local withholding is configured). For NYC tech workers, combined NYS marginal rates (6.85% to 10.90%) and NYC resident income tax (3.876%) create a combined marginal burden of 10.73% to 14.78%, frequently resulting in municipal and state shortfalls.

New York Bracket Architecture: Progressive state brackets up to 10.9% (6.85% for $215,400–$1,077,550; 9.65% up to $5M), plus 3.078%–3.876% New York City local resident income tax.

New York Safe Harbor & Estimated Tax Vouchers (NYS Form IT-2105 (Estimated Income Tax Payment Voucher))

Requires quarterly Form IT-2105 vouchers if New York tax owed after withholding exceeds $300. High-income filers (NY AGI > $150,000) must remit 110% of prior-year NY/NYC tax or 90% of current-year liability.

Multi-State Relocation & Nonresident Sourcing Rules in New York

Under 20 NYCRR § 132.24 and NYS Technical Memorandum TSB-M-07(7)I, New York allocates RSU income for nonresidents and part-year residents based on the ratio of New York workdays to total workdays during the "grant-to-vest" measurement period, strictly enforcing the "convenience of the employer" rule for remote workers assigned to a Manhattan office.

Employer Stock Plan Specifics: Apple (E*TRADE by Morgan Stanley)

Unlike companies that vest monthly or quarterly, Apple’s standard RSU grants vest semi-annually—most commonly on April 15 and October 15. Concentrating a full year of equity compensation into just two vest dates creates two massive liquidity and tax events per year. Furthermore, the April 15 vest lands on the exact same day that both prior-year April tax balances AND Q1 1040-ES estimated taxes are due.

Withholding Election Guidance: Log in to E*TRADE Stock Plan (or Apple’s internal people portal) at least 2–3 weeks before April 15 or October 15 to verify whether supplemental tax withholding rate elections are open for your grant type. In addition, Apple employees participating in the Employee Stock Purchase Plan (ESPP) with a 15% lookback discount should account for disqualifying disposition ordinary income on their W-2.

2026 Statutory Parameters Quick Reference